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TMI Blog2017 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... r - Tribunal while recording majority opinion & giving due credence to the opinion of the technical experts of the field, is right in holding that assessee is engaged in manufacturing article and is entitled to deduction u/s 80IB. First issue framed for consideration has to be answered in favour of the assessee and it has to be held that the proposal to rectify the so called error in the order dated 20.01.2006 is not tenable Whether the power under Section 154 of the Act could be exercised, after the Commissioner has considered the matter by passing an order under Section 263 of the Act? - As pointed out earlier, the petitioner's predecessor in office had done a thorough exercise and passed the order under Section 263 of the Act dated 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing the assessment/reducing the refund/increasing the petitioner's liability. The petitioner was given an opportunity of being heard in person on 30.11.2007. This notice dated 12.10.2007 issued under Section 154 of the Act (Impugned notice) itself suffered from a mistake in the sense that the assessment order was wrongly mentioned as 2002 2003 instead of 2001 2002. Therefore, an erratum was issued vide notice dated 29.10.2007. 3. Two questions would arise for consideration in this writ petition. Firstly, whether the activity done by the petitioner amounts to manufacture, secondly, whether the second respondent would justified to issue a notice under Section 154 of the Act, after a detailed order was passed by his predecessor und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of manufacture. The nature and extent of the process would vary from case to case, and in a given case, there may be only one stage of processing, while in another case, there may be several stages of processing, and perhaps, a different kind of process at every stage. That with every process, the commodity would experience a change, but ultimately, it is only when the change, or a series of changes, bring about a result so as to produce a new and distinct article, that it can be said that the differently, the final product does not retain the identity of the raw material after it has undergone the process or processes of manufacture. [CIT v. Prabhudas Kishordas Tobacco Products (P.) Ltd., [2006] 201 CTR (Guj.) 312: [2006] 282 ITR 568 (Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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